Beginning 1 January 2009 the collection allowance for taxpayers who collect and remit certain taxes in a timely manner will be reduced from 0.5% to 0.25% through 30 June 2009.

On 15 January 2009, Alabama announced the Operation Clean Slate program. During this program the Department of Revenue will temporarily waive penalties and not seek criminal prosecutions for delinquent tax filers who voluntarily come forward. This program runs from February 1 through May 15 and available, but not limited, to Income Taxes, Business Privilege Tax, and if unregistered with the department, Sales and Use Tax.

On 15 January 2009, Alabama announced the Operation Clean Slate program. During this program the Department of Revenue will temporarily waive penalties and not seek criminal prosecutions for delinquent tax filers who voluntarily come forward. This program runs from February 1 through May 15 and available, but not limited, to Income Taxes, Business Privilege Tax, and if unregistered with the department, Sales and Use Tax.

Massachusetts Governor authorized a tax amnesty program for a period of two consecutive months within fiscal year 2009, such period to expire not later than June 30, 2009. During the amnesty period, the Commissioner may waive all penalties, but not the interest, on certain unpaid taxes subject to certain conditions. L. 2009, H5143 (c. 461).